Whenever a TPS provides or publishes its rates and charges, or comparable LDC rates and charges, all of these rates and charges shall be presented inclusive of New Jersey Sales and Use Tax. This includes, but is not limited to, the presentation of rates and charges in advertisements, marketing materials, contracts, verbal and telephone solicitations, verifications and customer bills.
N.J. Admin. Code § 14:4-7.11
See: 43 N.J.R. 1150(a), 44 N.J.R. 1534(a).